tests: Add a missing test file (oops)

I forgot to add the files in 32074064ab91104d7bdfbb5dc0dcd97faf7f7f11,
oops.

tests/ctags/procedure_pointer_module.f90

@@ -0,0 +1,19 @@
+! a module that uses procedure pointer
+module proc_pointer
+
+  real :: a
+  procedure(sub), pointer :: my_pointer
+
+contains
+
+  subroutine sub(x)
+    real, intent(inout) :: x(:)
+
+    integer :: i
+
+    do i=1,size(x)
+       x(i) = 0.5**i
+    end do
+  end subroutine sub
+
+end module proc_pointer

tests/ctags/procedure_pointer_module.f90.tags

@@ -0,0 +1,5 @@
+# format=tagmanager
+aĚ16384Îproc_pointerÖ0
+my_pointerĚ16384Îproc_pointerÖ0
+proc_pointerĚ256Ö0
+subĚ64Îproc_pointerÖ0